- Germany’s tax authorities issued a circular on 1 July 2025 with new evidence options for VAT-free exports.
- Exports to non-EU countries are zero-rated if evidence of export is provided.
- The export note is typically used but may not always be available.
- New acceptable documents include confirmations from the Department of Foreign Affairs, military, customs authorities, and stationed troops.
- Settlement notes for tax privileges are also accepted.
- Foreign language documents require an officially recognised translation unless in English.
Source: bdo.global
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Germany"
- Germany plans import VAT offsetting mechanism to simplify imports
- The Impact of E-Invoicing on Internal Control Systems in Germany
- Live webinar: get ready for the German mandate deadline, go live in 1 month with Babelway (Nov 10)
- Germany’s E-Invoicing: Final Steps Before Mandatory Adoption
- Germany starts ViDA implementation with 2026 Annual Tax Act
